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Lindex Company uses a process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process,

Lindex Company uses a process costing system. The following data are available for one department for October:

Percent Completed

Units Materials Conversion
Work in process, October 1 51,000 90% 60%
Work in process, October 31 29,000 69% 45%

The department started 392,000 units into production during the month and transferred 414,000 completed units to the next department.

Required:

Compute the equivalent units of production for October, assuming that the company uses the weighted-average method of accounting for units and costs.

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